Housing Reform Of The Tax Law Study In Our Country-in The Perspective Of Shanghai Chongqing Pilot Reforms

On November12,2013,18, the third plenary session of the closing day of the fiscal andtaxation system reform in the primacy of deepening reform in market economy in our country.Communique with long length on the fiscal and taxation reform not only, and for the first time,finance may be defined as the basis and important pillar "governance", this means that the systemsince the1990s ushered in a new round of tax reform will rev. One of the real estate tax legislationreform is in focus. Our country is a nation of public ownership of land, and a large population,individual demand for housing has been strong. Since the1994tax reform, and then in June1998countries cancel the welfare housing distribution, the real estate industry market in an all-round way.Because the local government’s over-reliance on land circulation fiscal income, high gold of landsell one’s own things, and each link of real estate taxes and fees charged by constantly pushed uphouse prices, house prices is like a ’wild horse, soared. Will bring a series of social problems ismore and more cause the attention of the government and the public, on the one hand, rely too muchon land finance of local government, caused by urban sprawl and waste of land resources, the localeconomic structure deformity development, also brings high local government debt, debt risk isrising. On the other hand, people buy a house, buy a house is expensive, especially some large citiesof high housing prices have seriously from the actual purchasing power of residents, seriouslyaffected the normal life status of citizens.19countries therefore successively introduced such as"countries","the10" and so on a series of administrative, economic policies and measures to adjust,but house prices falling into " rose higher". Thus, in order to promote the healthy development ofthe real estate market, at the same time establish and improve the existing real estate tax system inour country, the society put in regulating the real estate market, suppress prices hopes the propertytax. The government decided to since January28,2011, in Shanghai and chongqing as a pilotproperty tax reform. More than two years have passed, answer to the question of the exposed in theprocess of pilot sparked controversy. Today have failed to effectively solve. In the face of complexreal estate market, real estate tax reform in China is still a long way to go. And comprehensive realestate tax is imposed for them have to break out. According to media reports, the comprehensiveproperty tax reform plan has been submitted to the central government departments, from January1,2015in the country to promote personal housing property tax reform.In this paper, it is in this background, in the perspective of law, combining with only two pilotreform’s influence on the housing market in the process, to conduct the thorough research to thereform of the gain and loss. First of all, this paper introduces the theoretical foundation of thecomprehensive personal property tax is imposed and can to bring the positive effect of the social various aspects; Next to the current our country both in Shanghai and chongqing pilot personalproperty tax policy and the current situation on a trial basis were analyzed. From the scope of thepilot, object of taxation, tax calculation basis, tax payable, the tax rate, deduction standard, therespect such as tax purposes only two places are introduced the main content of the property taxpilot reform plan, and then comparative analysis of the dual program, it is concluded that bothbiggest discount window, finally through control of house prices and the impact of local fiscalrevenue to see both the implementation of the pilot program effect; Then made in this paper, theproblems existing in the process of reform on a trial basis and draw lessons from foreign advancedexperience, through the analysis of the legal and technical challenges facing the real estate tax, andput forward the standard property tax to perfect the legislation basis, tax base and tax rates setconsider regional differences, and the real estate assessment system, assessment personneljurisdiction supervision, taxation department and other relevant supporting system is built, and toensure that the tax revenue can really into low-rent housing residents as well as economy applicableroom to improve housing conditions of the project. Real do, by the people. In order to property taxis imposed on our country for the next step in our country comprehensive provide some legal advice,for consummates our country contribute comprehensive reform of the fiscal and taxation system.